PENGARUH KECERDASAN SPIRITUAL, PENERAPAN AKUNTANSI UMKM DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG BERGERAK DI BIDANG UMKM (STUDI PADA PEDAGANG PIK PULO GADUNG, JAKARTA TIMUR)

AZMARY, YOHANA MASIIKAH PUTRI (2019) PENGARUH KECERDASAN SPIRITUAL, PENERAPAN AKUNTANSI UMKM DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG BERGERAK DI BIDANG UMKM (STUDI PADA PEDAGANG PIK PULO GADUNG, JAKARTA TIMUR). S1 thesis, Fakultas Ekonomi.

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Abstract

Yohana Masiikah Putri Azmary, 2019: The Influence of Spiritual Intelligence, Application of MSME Accounting and Understanding Taxation of Taxpayer Compliance of Individuals Engaged in UMKM (Study on Pik Pulo Gadung Traders, East Jakarta) Supervisor: (1) Nuramalian Hasanah, SE., M.Ak; (2) Indah Muliasari, SE., Akt., M.Ak This study aims to determine the effect of independent variables spiritual intelligence, the application of MSME accounting and understanding taxation of the dependent variable namely MSME taxpayer compliance. The population of this research is the MSMEs located in the Pulogadung Central Small Industry Center (PIK), East Jakarta. UMKM taxpayer compliance is measured by spiritual intelligence, application of accounting and understanding of taxation. Up to 70 respondents were obtained by simple random sampling method. The results of this study indicate that spiritual intelligence have no significant effect on MSME taxpayer compliance and the application of MSME and accounting taxation understanding has a significant effect on taxpayer compliance Keywords: spiritual intelligence, the application of UMKM accounting, understanding of taxation, UMKM taxpayer compliance

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Nuramalia Hasanah, S.E., M.Ak Pembimbing II: Indah Muliasari, S.E., Akt., M.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 27 Aug 2019 07:04
Last Modified: 27 Aug 2019 07:04
URI: http://repository.fe.unj.ac.id/id/eprint/7880

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